Kecurangan, Pengendalian

Bab 7 Internal, dan Kas

Tujuan Pembelajaran
Setelah mempelajari Bab ini, mahasiswa diharapkan dapat:

1. Mendefinisikan kecurangan dan pengendalian internal.

2. Mengidentifikasi prinsip-prinsip aktivitas pengendalian internal.
3. Menjelaskan penerapan prinsip-prinsip pengendlian internal atas penerimaan Kas.
4. Menjelaskan penerapan prinsip-prinsip pengendlian internal atas pengeluaran Kas.
5. Mendeskripsikan operasi dana Kas Kecil.
6. Mengidentifikasi bentuk-bentuk pengendalian atas akun bank.
7. Menyusun laporan rekonsiliasi bank.
8. Menjelaskan pelaporan kas.
Preview Bab 7

Financial Accounting
IFRS Second Edition
Weygandt Kimmel Kieso
 KECURANGAN DAN
PENGENDALIAN INTERNAL
Kecurangan dan Pengendalian Internal

A. Kecurangan
Tindakan tidak jujur yang dilakukan oleh karyawan yang
memberikan keuntungan pribadi kepada karyawan atas biaya
perusahaan.

Tiga faktor yang

berkontribusi pada
tindakan kecurangan.

lustrasi 7-1

TP 1 Mendefinisikan kecurangan dan pengendalian internal.

Kecurangan dan Pengendalian Internal

B. Pengendalian Internal
Metode dan pengukuran ditujukan untuk:
1. Melindungi aset.
2. Meningkatkan akurasi dan reliabilitas pencatatan
akuntansi.
3. Meningkatkan efisiensi operasi perusahaan.
4. Menjamin kepatuhan terhadap hukum dan regulasi yang
ada.

TP 1 Mendefinisikan kecurangan dan pengendalian internal.

Kecurangan dan Pengendalian Internal

B. Pengendalian Internal (PI)

Lima Komponen Utama dalam PI:
1. Mengendalikan lingkungan.
2. Asesmen risiko.
3. Mengendalikan aktivitas.
4. Informasi dan komunikasi.
5. Monitoring.

TP 1 Mendefinisikan kecurangan dan pengendalian internal.

Kecurangan dan Pengendalian Internal
Prinsip-prinsip Kegiatan Pengendalian Internal

1. Penetapan Tanggungjawab
Pengendalian sangat efektif ketika ketika hanya ada satu orang
yang bertanggungjawab atas tugas tertentu.

2. Pemisahan Tugas
Tugas-tugas yang saling terkait hendaknya ditugaskan kepada
individu yang berbeda.

3. Prosedur Dokumentasi
Perusahaan hendaknya menggunakan dokumen-dokumen yang
telah diberi nomor sebelumnya dan semua dokumen hendaknya
digunakan sesuai peruntukkannya.
TP 2. Mengidentifikasi prinsip-prinsip kegiatan pengendalian internal.
 Kecurangan dan Pengendalian Internal

Prinsip-prinsip Aktivitas Pengendalian Internal

Ilustrasi 7-2

#1.
Pengendalian
Fisik

TP 2. Mengidentifikasi
LO 2 Identify
prinsip-prinsip
the principles
kegiatan
of internal
pengendalian
control activities.
internal.
KECURANGAN DAN PENGENDALIAN INTERNAL

Prinsip-prinsip Kegiatan Pengendalian Internal

#2. Verifikasi Internal Independen
Ilustrasi 7-3

1. Catatan secara periodik

diverifikasi oleh karyawan
independen.

2. Perbedaan dilaporkan
kepada manajemen.

TP 2. Mengidentifikasi
LO 2 Identify
prinsip-prinsip
the principles
kegiatan
of internal
pengendalian
control activities.
internal.
KECURANGAN DAN PENGENDALIAN INTERNAL

Prinsip-prinsip Kegiatan Pengendalian Internal

Pengendalian SDM

1. Mengikat karyawan yang

menangani Kas dengan kontrak.

2. Melakukan rotasi tugaskaryawan

dan mewajibkan karyawan
mengambil cuti.

3. Melakukan pemeriksaan atas

latar belakang calon karyawan
secara menyeluruh.

TP 2. Mengidentifikasi
LO 2 Identify
prinsip-prinsip
the principles
kegiatan
of internal
pengendalian
control activities.
internal.
ANATOMY OF A FRAUD

Maureen Frugali was a training supervisor for claims processing at Colossal

Healthcare. As a standard part of the claims processing training program,
Maureen created fictitious claims for use by trainees. These fictitious claims
were then sent to the accounts payable department. After the training claims
had been processed, she was to notify Accounts Payable of all fictitious claims,
so that they would not be paid. However, she did not inform Accounts Payable
about every fictitious claim. She created some fictitious claims for entities that
she controlled (that is, she would receive the payment), and she let Accounts
Payable pay her.

Total take: $11 million

The Missing Control

Establishment of responsibility. The healthcare company did not adequately
restrict the responsibility for authoring and approving claims transactions. The
training supervisor should not have been authorized to create claims in the
company’s “live” system.
ANATOMY OF A FRAUD

Lawrence Fairbanks, the assistant vice-chancellor of communications at Aesop

University, was allowed to make purchases of under $2,500 for his department
without external approval. Unfortunately, he also sometimes bought items for
himself, such as expensive antiques and other collectibles. How did he do it?
He replaced the vendor invoices he received with fake vendor invoices that he
created. The fake invoices had descriptions that were more consistent with the
communications department’s purchases. He submitted these fake invoices to
the accounting department as the basis for their journal entries and to the
accounts payable department as the basis for payment.

Total take: $475,000

The Missing Control

Segregation of duties. The university had not properly segregated related
purchasing activities. Lawrence was ordering items, receiving the items, and
receiving the invoice. By receiving the invoice, he had control over the
documents that were used to account for the purchase and thus was able to
substitute a fake invoice.
ANATOMY OF A FRAUD

Angela Bauer was an accounts payable clerk for Aggasiz Construction

Company. She prepared and issued checks to vendors and reconciled bank
statements. She perpetrated a fraud in this way: She wrote checks for costs
that the company had not actually incurred (e.g., fake taxes). A supervisor then
approved and signed the checks. Before issuing the check, though, she would
“white-out” the payee line on the check and change it to personal accounts that
she controlled. She was able to conceal the theft because she also reconciled
the bank account. That is, nobody else ever saw that the checks had been
altered.

Total take: $570,000

The Missing Control

Segregation of duties. Aggasiz Construction Company did not properly
segregate record-keeping from physical custody. Angela had physical custody
of the checks, which essentially was control of the cash. She also had record-
keeping responsibility because she prepared the bank reconciliation.
ANATOMY OF A FRAUD

To support their reimbursement requests for travel costs incurred, employees at

Mod Fashions Corporation’s design center were required to submit receipts. The
receipts could include the detailed bill provided for a meal, or the credit card
receipt provided when the credit card payment is made, or a copy of the
employee’s monthly credit card bill that listed the item. A number of the designers
who frequently traveled together came up with a fraud scheme: They submitted
claims for the same expenses. For example, if they had a meal together that cost
$200, one person submitted the detailed meal bill, another submitted the credit
card receipt, and a third submitted a monthly credit card bill showing the meal as
a line item. Thus, all three received a $200 reimbursement.

Total take: $75,000

The Missing Control

Documentation procedures. Mod Fashions should require the original,
detailed receipt. It should not accept photocopies, and it should not accept
credit card statements. In addition, documentation procedures could be further
improved by requiring the use of a corporate credit card (rather than a personal
credit card) for all business expenses.
ANATOMY OF A FRAUD

At Centerstone Health, a large insurance company, the mailroom each day

received insurance applications from prospective customers. Mailroom
employees scanned the applications into electronic documents before the
applications were processed. Once the applications are scanned they can be
accessed online by authorized employees. Insurance agents at Centerstone
Health earn commissions based upon successful applications. The sales agent’s
name is listed on the application. However, roughly 15% of the applications are
from customers who did not work with a sales agent. Two friends—Alex, an
employee in record keeping, and Parviz, a sales agent—thought up a way to
perpetrate a fraud. Alex identified scanned applications that did not list a sales
agent. After business hours, he entered the mailroom and found the hardcopy
applications that did not show a sales agent. He wrote in Parviz’s name as the
sales agent and then rescanned the application for processing. Parviz received
the commission, which the friends then split.

Total take: $240,000

The Missing Control

Total take: $240,000

The Missing Control

Physical controls. Centerstone Health lacked two basic physical controls that
could have prevented this fraud. First, the mailroom should have been locked
during nonbusiness hours, and access during business hours should have been
tightly controlled. Second, the scanned applications supposedly could be
accessed only by authorized employees using their passwords. However, the
password for each employee was the same as the employee’s user ID. Since
employee user-ID numbers were available to all other employees, all
employees knew all other employees’ passwords. Unauthorized employees
could access the scanned applications. Thus, Alex could enter the system using
another employee’s password and access the scanned applications.
ANATOMY OF A FRAUD

Bobbi Jean Donnelly, the office manager for Mod Fashions Corporations design
center, was responsible for preparing the design center budget and reviewing
expense reports submitted by design center employees. Her desire to upgrade
her wardrobe got the better of her, and she enacted a fraud that involved filing
expense-reimbursement requests for her own personal clothing purchases. She
was able to conceal the fraud because she was responsible for reviewing all
expense reports, including her own. In addition, she sometimes was given
ultimate responsibility for signing off on the expense reports when her boss was
“too busy.” Also, because she controlled the budget, when she submitted her
expenses, she coded them to budget items that she knew were running under
budget, so that they would not catch anyone’s attention.
Total take: $275,000
The Missing Control
Independent internal verification. Bobbi Jean’s boss should have verified her
expense reports. When asked what he thought her expenses were, the boss
said about $10,000. At $115,000 per year, her actual expenses were more than
ten times what would have been expected. However, because he was “too
busy” to verify her expense reports or to review the budget, he never noticed.
ANATOMY OF A FRAUD

Ellen Lowry was the desk manager and Josephine Rodriquez was the head of
housekeeping at the Excelsior Inn, a luxury hotel. The two best friends were so
dedicated to their jobs that they never took vacations, and they frequently filled in
for other employees. In fact, Ms. Rodriquez, whose job as head of housekeeping
did not include cleaning rooms, often cleaned rooms herself, “just to help the
staff keep up.” Ellen, the desk manager, provided significant discounts to guests
who paid with cash. She kept the cash and did not register the guest in the
hotel’s computerized system. Instead, she took the room out of circulation “due
to routine maintenance.” Because the room did not show up as being used, it did
not receive a normal housekeeping assignment. Instead, Josephine, the head of
housekeeping, cleaned the rooms during the guests’ stay.

Total take: $95,000

The Missing Control
Human resource controls. Ellen, the desk manager, had been fired by a
previous employer. If the Excelsior Inn had conducted a background check, it
would not have hired her. The fraud was detected when Ellen missed work due
to illness. A system of mandatory vacations and rotating days off would have
increased the chances of detecting the fraud before it became so large.
KECURANGAN DAN PENGENDALIAN INTERNAL
Keterbatasan Pengendalian Internal
 Biaya tidak melebihi manfaat yang diperoleh.

 Unsur manusia: kelalaian, ketidakpedulian.

 Skala usaha.

TP 2. Mengidentifikasi prinsip-prinsip kegiatan pengendalian internal.

LO 2 Identify the principles of internal control activities.

Pengendalian atas Kas (hal. 364)

Pengendalian atas
Penerimaan Kas

Ilustrasi 7-4

TP 3
Cash Controls

Cash Receipts Controls

Ilustrasi 7-4

TP 3
Pengendalian Kas

Pengendalian atas
Penerimaan Kas

Pengendalian atas
Penjualan Tunai
Prinsip pengendalian
internal yang penting:
pemisahan antara petugas
yang melakukan
pencatatan dengan
petugas pemegang kas.

Ilustrasi 7-5

TP 3
PENGENDALIAN ATAS KAS

Pengendalian atas Penerimaan Kas

Penerimaan cek atau giro
 Penerimaan cek atau giro harus dibuka di hadapan
setidaknya dua petugas cek atau giro, disiapkan daftar cek,
dan masing-masing petugas harus mengesahkan setiap cek
yang masuk.
 Setiap petugas penerima cek mendandatangani daftar cek
untuk pertangungjawaban atas data yang ada.
 Daftar cek yang asli, bersama-sama dengan cek, dikirimkan
kepada penerima kas (Kasir).
 Salinan daftar cek (copy) dikirim ke Bagian Akuntansi.
department for recording.
TP 3 Menjelaskan penerapan Clerks also keep a inter
prinsip pengendalian copy.atas penerimaan kas.
PENGENDALIAN ATAS KAS

Pertanyaan reviu:
Hanya karyawan yang ditunjuk yang diijinkan melakukan
transaksi penerimaan kas merupakan penerapan prinsip .......
a. Pemisahan tugas.
b. Penetapan tanggungjawab.
c. Pemeriksaan independen.
d. Pengendalian lainnya.

TP 3 Menjelaskan penerapan prinsip pengendalian inter atas penerimaan kas.

PENGENDALIAN ATAS
PENGELUARAN KAS
PENGENDALIAN ATAS KAS

b. Pengendalian atas Pengeluaran Kas

Secara umum, pendendalian internal atas pengeluaran kas
akan lebih efektif ketika perusahaan melakukan semua
transaksi pembayaran dengan menggunakan cek,
dibandingkan dengan menggunakan kas (uang tunai).

Bentuk penerapan:
 Menggunakan Sistem Voucher
 Menggunakan Dana Kas Kecil (Petty cash)

TP 4 Menjelaskan penerapan prinsip

pengendalian intern atas pengeluaran kas.
PENGENDALIAN KAS

Pengendalian atas
Pengeluaran Kas

Ilustrasi 7-6

TP 4
PENGENDALIAN KAS

Pengendalian atas
Pengeluaran Kas

Ilustrasi 7-6

TP 4
PENGENDALIAN KAS
Pertanyaan Reviu
Penggunaan cek yang disertai nomor (prenumbered checks)
dalam transaksi pengeluaran kas merupakan wujud
penerapan prinsip .......
a. Penetapan tanggungjawab.
b. Pemisahan tugas.
c. Pengendalian fisik, mekanis, dan elektronik.
d. Prosedur dokumentasi.

TP 4 Menjelaskan penerapan prinsip

pengendalian intern atas pengeluaran kas.
PENGENDALIAN KAS

Pengendalian Intern atas Pengeluaran Kas

#1.Sistem Voucher
 Jaringan persetujuan (network of approvals) antara
pihak-pihak yang berwenang untuk menjamin bahwa
semua pengeluaran kas dengan menggunakan cek
adalah sesuai (benar).

 Voucher merupakan bentuk otorisasi yang

dipersiapakan untuk setiap pengeluaran kas.

TP 4 Menjelaskan penerapan prinsip

pengendalian intern atas pengeluaran kas.
PENGENDALIAN KAS

Pengendalian atas Pengeluaran Kas

#2. Dana Kas Kecil (Petty Cash Fund)
: digunakan untuk pembayaran yang jumlahnya kecil.
Meliputi:

1. Menetapkan besarnya dana Kas Kecil,

2. Melakukan pembayaran dengan menggunakan Dana

Kas Kecil, dan

3. Melakukan pengisian kembali Dana Kas Kecil.

TP 5 Menjelaskan pengoperasian Dana Kas Kecil